Judgment No. CCZ 7/2014 17 Const. Application No. 41/2014 provisions are constitutionally valid or not. A legal basis has not been established for an order that the main application be heard on an urgent basis. It is ordered that: (1) The constitutional application challenging the validity of ss 36 of the Value Added Tax [Chapter 23:12] and 69(1) of the Income Tax Act [Chapter 23:06] is not urgent. (2) The application for an interim order suspending the obligation imposed on the applicant to pay the tax assessed to be due and payable pending the hearing of the appeal by the Fiscal Appeal Court or the constitutional matter filed in Case No. CCZ 41/14 be and is hereby dismissed. (3) The applicant is to pay the costs of the urgent chamber application. Machingura Legal Practitioners, applicant’s legal practitioners Kantor & Immerman, respondent’s legal practitioners